To verify that all sales transactions for which shipment has occurred have been recorded, a test of transactions should be completed on a representative sample drawn from
a. Entries in the sales journal.
b. The billing clerk's file of sales orders.
c. A file of duplicate copies of sales invoices for which all prenumbered forms in the series have been accounted for.
d. The shipping clerk's file of duplicate copies of bills of lading.
Answer: D
CPA Exam
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